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FURNITURE AND EQUIPMENT
9 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
FURNITURE AND EQUIPMENT

NOTE 4 FURNITURE AND EQUIPMENT

 

Furniture and equipment consisted of the following:

 

           
   September 30,
2022
  December 31,
2021
Machinery and equipment  $67,419   $31,456 
Computer equipment   6,846    6,846 
Furniture and fixtures   36,059    36,059 
Tooling and production   531,055    309,111 
Leasehold improvements   30,553    30,553 
Total   671,932    414,025 
Less: accumulated depreciation   (434,997)   (388,315)
Total, net  $236,935   $25,710 

 

Depreciation expense amounted to $46,682 and $32,648 for the nine months ended September 30, 2022 and 2021, respectively.